Departmental information for the four departments at Samoa Industries is provided below. 
The Janitorial and Cafeteria departments are support departments. Determine the dollar amount of the Cafeteria Department costs to be allocated to the (a) Cutting and (b) Assembly departments using the direct method.
Definitions:
Return on Investment
Return on Investment (ROI) measures the gain or loss generated from an investment relative to its cost, indicating the efficiency of the investment.
Cash Flows
The total amount of money being transferred in and out of a business, especially affecting its liquidity.
Future Cash Receipts
Expected cash inflows associated with the future operations of a business, such as revenue from sales or collections on accounts receivable.
Investment Decision
The process of evaluating and selecting from different investment opportunities, often focusing on risk assessment, return expectations, and alignment with overall financial goals.
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